ALL INDIA FOOTWEAR MANUFACTURES AND RETAILERS ASSOCIATION, MUMBAI V. DIT (E), MUMBAI

ITA 6743/MUM/2013

• Counselvise Citation: 674319914 RSA 2013
• Duration Of Justice: 1 year(s) 6 month(s) 14 day(s)
• Appeal Type: Income Tax Appeal
• Pronouncement Date: 05-06-2015
• Appeal Filed By: Assessee
• Order Result: Allowed
• Bench Allotted: A
• Assessment Year: 2013-2014
• Appeal Filed On: 21-11-2013
• Result in Favour of: Assessee
• Court: TRIBUNAL
• Department Lawyers: EVIDENCES AS WERE CALLED LD; WANT OF DETAILS
• Keywords: Charitable institution
• Section: 12AA

Judgement Text

IN THE INCOME TAX APPELLATE TRIBUNAL, MUMBAI BENCH G , MUMBAI BEFORE SHRI R.C. SHARMA , ACCOUNTANT MEMBER AND SHRI SANJAY GARG , JUDICIAL MEMBER ITA NO. 6743/M/2013 ASSESSMENT YEAR: 2013 - 14 M/S. ALL INDIA FOOTWEAR MANUFACTURERS AND RETAILERS ASSOCIATION, A/63, 2 ND FLOOR, PREM ESTATE, SANTSAVTA CROSS ROAD, MUSTAFA BAZAR, MAZGAON, MUMBAI 400 010 PAN: AAJCA 3326P VS. DIRECTOR OF INCOME TAX (EXEMPTIONS), MUMBAI (APPELLANT) (RESPONDENT) PRESENT FOR: A SSESSEE BY : SHRI ANIL SATHE, A.R. REVENUE BY : SHRI ASGHAR ZAIN V.P., D.R. DATE OF HEARING : 16.04 .201 5 DATE OF PRONOUNCEMENT : 05.06. 2015 O R D E R PER SANJAY GARG, JUDICIAL MEMBER: THE PRESENT APPEAL HAS BEEN PREFERRED BY THE ASSESSEE AGA INST THE ORDER DATED 24.09.2013 OF THE DIRECTOR OF INCOME TAX (EXEMPTIONS) [(HEREINAFTER REFERRED TO AS DIT(E)] , MUMBAI RELEVANT TO ASSESSMENT YEAR 2013 - 14. THE ASSESSEE, THROUGH ITS GROUNDS OF APPEAL, HAS AGITATED THE ACTION OF THE LD. DIT(E) IN REFUSING THE REGISTRATION TO THE ASSESSEE TRUST AS CHARITABLE INSTITUTION UNDER SECTION 12AA OF THE INCOME TAX ACT. 2. AT THE OUTSET, THE LD. A.R. OF THE ASSESSEE HAS SUBMITTED THAT THE ORDER OF THE LD. DIT(E) IS AN EX - PARTE ORDER. IT HAS BEEN FURTHER SUBMITTE D THAT ON THE RELEVANT DATE OF HEARING , THE ASSESSEE WAS CALLED UPON TO FURNISH THE RELEVANT ITA NO.6743/M/2013 M/S. ALL INDIA FOOTWEAR MANUFACTURERS AND RETAILERS ASSOCIATION 2 EVIDENCES REGARDING THE ACTIVITIES OF THE ASSESSEE TRUST AND ALSO TO EXPLAIN THAT HOW THE OBJECTS OF THE ASSESSEE WERE CHARITABLE WITHIN THE MEANING OF SECTION 2(1 5) OF THE INCOME TAX ACT. HOWEVER, THE REPRESENTATIVE OF THE ASSESSEE COULD NOT ATTEND THE PROCEEDINGS ON THE STIPULATED DATE, THEREFORE THE LD. DIT(E) REJECTED THE APPLICATION OF THE ASSESSEE FOR WANT OF DETAILS AND EVIDENCES AS WERE CALLED FOR. THE LD. A.R. HAS FURTHER SUBMITTED THAT THE ABSENCE OF THE REPRESENT AT IVE OF THE ASSESSEE ON THE FIXED DATE BEFORE THE LD. DIT(E) WAS NOT INTENTIONAL, RATHER THE REPRESENTATIVE OF THE ASSESSEE MR. RAJIV B. BENGALI OF THE M/S. SUBRAMA NIAM BENGALI & ASSOCIATES, CHA RTERED ACCOUNTS , HAD MET WITH AN ACCIDENT ON 10.09.13. HAVING SEVERE BONE INJURIES HE WAS GOT ADMITTED IN THE HOSPITAL OF O RTHOPEDIC S URGEON NAMELY DR. VINOD AGARWAL AND HE WAS ALSO OPERATED UPON FOR FIXATION OF THE FRACTURE. BECAUSE OF THE ABOVE CIRCUMS TANCES, THE LD. A.R. OF THE ASSESSEE COULD NOT ATTEND THE PROCEEDINGS BEFORE THE LD. DIT(E) ON 18.09.13 AND ALSO COULD NOT FURNISH THE REQUIRED DETAILS. IT HAS, THEREFORE, BEEN SUBMITTED THAT THE ASSESSEE MAY BE GIVEN OPPORTUNITY TO PRESENT ITS CASE AND F URNISH THE REQUIRED DETAILS AND EVIDENCES BEFORE THE LD. DIT(E). THE LD. D.R. HAS ALSO NOT OBJECTED TO FOR RESTORATION OF THE MATTER TO THE LD. DIT(E) SO THAT THE SAME MAY BE DECIDED ON MERITS. 3. IN VIEW OF THE SUBMISSIONS OF THE ASSESSEE WHICH HAVE BEEN SUPPORTED WITH THE MEDICAL RECORD AND LETTER OF THE CONCERNED REPRESENTATIVE OF THE ASSESSEE, MR. RAJIV B. BENGALI, IN OUR VIEW, INTEREST OF JUSTICE WILL BE WELL SERVED , IF , THE ASSESSEE IS GIVEN THE OPPORTUNITY TO PRESENT ITS CASE AND THE MATTER BE D ECIDED ON MERITS. WE THEREFORE SET ASIDE THE IMPUGNED ORDER AND RESTORE THE MATTER TO THE FILE OF THE LD. DIT(E) WITH A DIRECTION TO GIVE A FRESH OPPORTUNITY TO THE ASSESSEE TO PRESENT ITS CASE AND FURNISH THE NECESSARY DETAILS AND THEREAFTER TO DECIDE TH E APPLICATION OF THE ASSESSEE ON MERITS. ITA NO.6743/M/2013 M/S. ALL INDIA FOOTWEAR MANUFACTURERS AND RETAILERS ASSOCIATION 3 4. IN THE RESULT, THE APPEAL OF THE ASSESSEE IS THER EFORE ALLOWED FOR STATISTICAL P U R POSES. ORDER PRONOUNCED IN THE OPEN COURT ON 05.06. 201 5 . SD/ - SD/ - (R.C. SHARMA ) (SANJAY GARG) ACCOUNTANT MEMBER JUDICIAL MEMBER MUMBAI, DATED: 05.06.2015 . * KISHORE , SR. P.S. COPY TO: THE APPELLANT THE RESPONDENT THE CIT, CONCERNED, MUMBAI T HE CIT ( A) CONCERNED, MUMBAI THE DR CONCERNED BENCH //TRUE COPY// [ BY ORDER DY/ASSTT. REGISTRAR, ITAT, MUMBAI.